The matter of incurring debt for maternity which is frequently discussed nowadays has been set forth by Social Security Institution under the law no.5510 first and afterwards a circular and a communiqué have been issued to define the enforcement of the said law. The circular and the communiqué have brought additional conditions to the terms and conditions set forth in the law. The respective legal status has been rejected by the Supreme Court lastly.

Applicable legislation with respect to incurring debt for maternity

Currently, an insured woman under 4-a category (social insurant employee affiliated to Social Security Insurance with the former name) entitled to unpaid birth leave and maternity leave periods may incur debt for twice only with respect to the requested periods provided that such period not exceeding two years following the date of birth and only if she doesn't work at her working place pursuant to her employment contract and the baby is alive.

There are problems, especially, while declaring an employee, winning the reemployment lawsuit, to Social Security Institution (SGK). If the court has already decided to reemploy the employee, following issues would be matters of debate:

· Unless the employee applies for a job within 10 days, cancellation would be taken into account as an acceptable cancellation,

In economy supplement of Habertürk newspaper of last Saturday, news about the effect of resolution of the Constitutional Court on taxation of wages and right of action on returning of taxes overpaid was communicated widely. However, when I read the explanations of miscellaneous persons, especially of non -judiciary persons, I was confused as well. I had to reevaluate the subject in my column as my opinion on that subject was taken and published.

The Income Tax tariff given in Article 103 of the Income Tax Law was changed with Article 1 of 5479 No Law and binary tariff applied as 15-20-25-30-35 percent for paid workers and 20-25-30-35-40 percent for other Income Tax payers was brought to single tariff with four rates. It was forecasted that all incomes subjected to Income Tax would be taxed in rates varied between 15-20-27-35 percent and wage incomes, together with other income elements, were subjected to new tariff with varying tax bracket rates and amounts. In the new tariff enforced with the said law, it was stated that incomes more than 40.000 TL that subject to the Income Tax would be taxed in rate of 35 percent.

The rights ensured through law, contracts and workplace procedure should be claimed within the legal period.

If not, the problem of statutory limitations will arise for the employee.

Statutory limitation stands for the maximum time for the right to claim due wages after which the case will not qualify for legal proceedings. As the definition suggests, the right to claim the due wages is not removed but it turns into "imperfect obligation" and it can be no longer subject to a law suit. In this respect, once the statute of limitations on a case runs out, if a party raises it as a defense and that defense is accepted, any further litigation is foreclosed and the court will not be able to examine the facts of the case.

With a change in Labor Law, it is regulated that workers without vocational training cannot be employed on arduous and dangerous work. The effective date was determined as 01.01.2009. Hereafter, the Communiqué on Arduous and Dangerous Works was issued in Official Journal dated 21.05.2009.